86 Mr. B. Fitzgerald asked the Minister for Finance if hotels involved in tourist shooting need special tax clearance certificates regarding profits from the sale of shooting or if such profits are included in the normal hotel business; and if he will make a statement on the matter.

I have been advised by the Revenue Commissioners that a tax clearance certificate is not required to operate shooting activities as set out in the question. The profits from these activities should be included as part of a hotel's profits in the returns made to the Revenue Commissioners.

Tax clearance procedures have been in operation for public contracts and grants since June 1986 and March 1988 respectively. In 1992, I announced that tax clearance would be extended to a broad range of licences concentrating initially on licences issued by the Revenue Commissioners. The scope of the tax clearance procedures as a means of ensuring that tax obligations are complied with is kept under active review. I have no plans at present to extend tax clearance to the area of tourist shooting.